https://www.taxtmi.com/caselaws?id=373508 The ITAT allowed the assessee's appeal in part, directing the AO to limit the disallowance under Section 80-IB(10) to 1.9% of the claim. Additionally, the ITAT instructed the AO to review the disallowance under Section 40(a)(ia) in light of the registration of ADDA under Section 12A, setting aside the issue for fresh consideration. en-us Wed, 05 Dec 2018 00:00:00 +0530 Mon, 14 Jan 2019 09:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373508 The ITAT allowed the assessee's appeal in part, directing the AO to limit the disallowance under Section 80-IB(10) to 1.9% of the claim. Additionally, the ITAT instructed the AO to review the disallowance under Section 40(a)(ia) in light of the registration of ADDA under Section 12A, setting aside the issue for fresh consideration. Case-Laws Income Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373508